68-1808. Refund; procedure.
46 words·~1 min read·
/ne/chapter-68/68-1808A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An intermediate care facility for persons with developmental disabilities that has paid a tax that is not required by section 68-1803 may file a claim for refund with the department. The department may by rule and regulation establish procedures for filing and consideration of such claims.